CTT vs S.S. Ayodhya Distillery and Ors.
Interpretation of taxing statutes: Two different meanings to be assigned to two expressions used ordinarily-Assessee not to suffer for an ambiguous tax entry in notification-Two different meanings should be assigned to two expressions having been used ordinarily. If by reason of a notification, taxes were sought to be impo [LexDoc Id : 351732]

CTT vs Ramayan Traders
Taxing statutes-Common or commercial parlance to be adopted in the absence of definition-In interpreting items in taxing statutes, resort should not be made to scientific and technical meaning of the term and expression but to their popula [LexDoc Id : 406550]